Find the values of the missing items (a) through (x). Assume the actual sales volume equals actual production volume.

	Reported income statement (based on actual sales volume)	Manufacturing variance	Marketing and Administrative Variance	Sales Price Variance	Flexible Budget (based on actual sales volume	Sales Activity Variance	Master Budget (based on budgeted sales volume)
Units	(a)				(b)	4,000 F	20,000
Sales Revenue	(g)			$3,600 F	(h)	(i)	$30,000
Less:
Variable Manufacturing Costs	(n)	(o)			$19,200	(j)	$16,000
Variable   marketing and administrative  costs	$4,320		(p)		$4,800	$800 U	(c)
Contribution margin	(q)	$1,800 U	(s)	(x)	$12,000	(k)	$10,000
Fixed manufacturing costs	(r)	$ 400 F			(m)		(d)
Fixed marketing and administrative costs	$3,600		(v)		$3,000		(e)
Operating Profit	(t)	(u)	(w)	$3,600 F	$4,000	(l)	(f)